Coronavirus Tax Update: Income tax filing deadlines updated

The French government imposed a lockdown, due to last at least until April 15, 2020, in an attempt to contain the spread of the Coronavirus. Taking this into account, the 2019 income tax filing deadlines (both online and paper), have been extended.

Online income tax filing

The reporting service will be open as of April 20, 2020 and the new deadlines for online reporting are as follows:

  • June 4th, 2020 at 11:59 p.m. for zone 1 (departments 01 to 19 and non-residents)
  • 8th of June 2020 at 23.59 for zone 2 (departments 20 to 54)
  • 11th of June 2020 at 23.59 for zone 3 (departments 55 to 976 )

Paper income tax filing

In line with previous years, and all the more so in the current context of the Coronavirus health crisis, the French Tax Authorities strongly encourage taxpayers to file their income tax returns online.  Only taxpayers who do not have an internet connection or who do not feel able to file online can continue to file a paper return.  For these taxpayers, the filing deadline is 11.59 p.m. on 12 June 2020.

Automatic filing cases

For taxpayers who were taxed in 2019 on the sole basis of income that had been pre-filled on their return by the Tax Authorities, and who have not indicated any change in their situation, their 2020 tax return (based on 2019 income) will be filed automatically. Taxpayers will be notified in advance.

Article dated April 3rd, 2020 – Author: Me Marine Perrot, Attorney at law at the Paris Bar